199A Final Regs and Rental Real Estate - Oh, What a Tangled Web

Does rental real estate (RRE) qualify for the 199A deduction? The 199A Final Regs tell us to go look at case law under 162. Case law under 162 tells us it depends on the facts and circumstances.

When is a rental property a business? Is a triple net lease rental a business? Raw land? The answers might surprise you. This course drills down on rules and analysis needed to get you to the answers. You'll walk away knowing what your choices are and how to reason through them.

What is the impact of being a business (or not) if the rental has net income? A loss?

**Please Note: If you need credit reported to the IRS for this IRS approved program, please download the IRS CE request form on the Course Materials Tab and submit to leighanne.conroy@acpen.com.


  • To learn the rules and develop the ability to capably analyze whether rental real estate, triple net leases, land leases and self rentals are qualifying businesses for the §199A deduction


  • Clear analysis of cases and rulings as to whether a rental property a business
  • Candid view of Final Reg (Revenue Procedure) safe harbor for RRE
  • How to argue RRE is (or not) a qualifying business
  • When do you want (or not want) RRE to be a qualifying business
  • When the self rental rules work for (or against) you
  • Triple net leases – The naked truth 
  • Land leases – The naked truth
  • May RRE be aggregated with other properties or businesses? If so, how?
  • De-constructing the mystery and putting you in control
  • Recommended strategies to bolster your odds of success

Additional Information

Designed For

Anyone who desires to understand how rental real estate, triple net leases, land leases and self rentals interact with and qualify for the 199A deduction



Advanced Preparation



2.00 Taxes



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